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Editorial
- The conclusions of the Fourth Assembly and Third International Seminar of
ASOSAI held at Denpasar Bali during June 1988 touched on many issues of
fundamental concern to Government auditors. They included an impressive range
of technical issues covering the need for SAIs to have a broad legal mandate,
the various facets of resource considerations, the methodologies and practices
relating to the specialised areas of tax audit and audit of public debt and
the measures for maximising the quality of audits and audit reports and to
ensure effective and efficient performance. The discussions and deliberations
that finally led to the endorsement of the Bali declaration on the 'Role of
audit in promoting reforms for efficient public administration and corporate
management' is a gratifying achievement for the ASOSAI fraternity. It can be
seen as providing a benchmark against which SAIs can consider their own
approaches in the light of their particular circumstances. It is hoped that
the Bali declaration will prove useful in advancing the work of SAIs and that
the members would strive to maintain the momentum generated by the Fourth
Assembly for continued strengthening of government auditing.
- In the Bali Assembly the leadership of ASOSAI changed hands from Japan to
Indonesia. Mr. Keiichi Tsuji President, Board of Audit, Japan formally
transferred the charge
of ASOSAI Chairmanship to Mr. M. Jusuf Chairman, Supreme Audit Board, Republic
of
Indonesia. We congratulate Mr. Jusuf and with his active support hope to march
forward.
We would also like to place on record our deep appreciation of the support Mr.
Tsuji gave
for this journal during his Chairmanship.
- MAY of this year will mark the tenth anniversary of the first Assembly of
ASOSAI in
New Delhi. Since that occasion the international seminars and assembly held
every three
years have established mile stones in the field of government auditing through
exchange of
ideas and experience amongst member SAIs . In the field of research the maiden
venture of
bringing out a monograph on Accountability and Control of Public Enterprises
is taking shape
and will be published this year. Significant progress has also been made in
the field of training
of auditors in the member SAIs.
- The Bali declaration has again placed renewed emphasis on training and
professional
development of government auditors. A number of international training
programmes and
seminars are organised each year by some of the member countries. It is
customary for the
participants of such programmes to present papers explaining the position in
their countries
on the selected topics. In India a Committee of the participants is formed to
bring out a
comparative review of the country papers presented. An analysis thereof is
prepared by the
Course Director. We feel that such an output of training should be of interest
to all member
countries. In the last issue of the journal one such comparative review was
published. The
present issue of the journal features the output of two such programmes. It
would be
interesting to know the reaction of the member countries in this regard. We
invite other
member countries to send us material on the programmes held by them.
- As we have said before, the journal is yours and you have to help us to
serve you better. We again appeal to you to contribute articles, case studies,
news items, book reviews and other material for a better communication with
one another.